ACCA Advanced Audit and Assurance P7 (Global) Course Notes - download pdf or read online

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This assists in meeting the first two objectives above. Lecture example 1 Idea generation You are the audit manager planning the audit of Johnson plc a multinational food and drinks manufacturer. Johnson has plants all over the world and its head office is based in London. Required What general matters would you consider when planning the engagement?

8 When the auditor identifies fraud or suspected fraud, he should communicate it to the appropriate level of management as soon as practicable. 9 Fraud should be communicated to those charged with governance where it involves: (a) (b) (c) Management; Employees who have significant roles in internal control; and Others where the fraud results in a material misstatement in the financial statements. 10 The auditor should communicate to management and those charged with governance any material weaknesses in the design or implementation of internal control to the prevent and detect fraud which have come to the auditor's attention.

1 They should not bring ACCA into disrepute or bring discredit to the member, firm or the accountancy profession. 2 They should not discredit the service offered by other firms. 3 Care should be taken to ensure that any reference to fees does not mislead the reader as to the precise range of services and time commitment that the reference is intended to cover. g. UK Advertising Standards Authority’s Code of Advertising and Sales Promotion, notably as to legality, decency, clarity, honesty, and truthfulness.

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